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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 301 to 350 of 501 Records

1 ....3 4 5 678 9 10 11

September 13, 2016 Case Laws Central Excise

Valuation - amounts collected by the appellants as Sales Tax from the customers but not paid to the State Sales Tax authorities - 50% of the amount not payable to state,....
September 13, 2016 Case Laws Central Excise

Cenvat credit - import of capital goods against the Target Plus Scheme - in the absence of any allegation regarding non receipt of capital goods and the appellant's non.....
September 13, 2016 Case Laws Central Excise

Rebate claim - duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under Notification......
September 13, 2016 Case Laws Customs

100% EOU - computation of NFE would be financial year wise and which would be the beginning of the financial year following the year under which the manufacturing......
September 13, 2016 Case Laws Customs

The appellant gravely failed to discharge its duties as CHA and thereby grossly violated Regulations 13 & 19 of CHALR, 2004 - Such serious violation on the part of the......
September 13, 2016 Case Laws VAT and Sales Tax

Works contract - sub-contract - The value of the work entrusted to the sub-contractors or payments made to them shall not be taken into consideration while computing total turnover - SC
September 13, 2016 Case Laws Income Tax

Retrenchment compensation paid by subsidiary to the workers of the two units which belonged to the assessee and which were transferred to the subsidiary and which amount....
September 13, 2016 Case Laws Income Tax

Reopening of assessment - The assessee had questioned the territorial jurisdiction of the assessing officer and the assessing officer held that the assessee had lost the....
September 13, 2016 Case Laws Income Tax

Nature of rental income - Income from house property or business income - acquiring and leasing properties - rental/licence fee received by the assessee in respect of......
September 13, 2016 Case Laws Income Tax

Penalty u/s 271(1)(b) - non comply with notice u/s 142(1) - the failure of the assessee to comply with such notice cannot be said to be a default which may justify the......
September 13, 2016 Case Laws Income Tax

Accrual of interest on FDR - once no sum is credited in the books of accounts of the assesssee, it is really not known how any figure reflected in Form 26AS can be......
September 13, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C.....
September 13, 2016 Case Laws Income Tax

MAT - it is apparent that the assessee company had directly absorbed the profit derived from the sale of its capital asset in the balance sheet thereby avoided to......
September 13, 2016 Case Laws Central Excise

The inclusive definition given in Rule 2(l) of the Cenvat Credit Rules, 2004 covers accounting, which is a broader concept and includes payroll accounting, within its......
September 12, 2016 Case Laws Service Tax

Declared services - The Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the applicant to H&M GBC are liable to Service......
September 12, 2016 Case Laws Service Tax

The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the appellant - AT
September 12, 2016 Case Laws Service Tax

As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable....
September 12, 2016 Case Laws Service Tax

As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
September 12, 2016 Case Laws Central Excise

Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty......
September 12, 2016 Case Laws Central Excise

The assessable value for caustic soda lye supplied by the appellant to its sister unit would be the same as determined for the independent buyers in terms of Section 4(1)(a) - AT
September 12, 2016 Case Laws Customs

Rejection of declared value by customs - import of high speed steel tape - though enhancement of value is found to be sustainable, it is clear that there is no malafide.....
September 12, 2016 Case Laws Customs

Classification of imported goods – ‘Liquid Crystal Display’ for energy meters i.e. LCDs - the correct classification is under Customs Tariff Heading 90138010 - AT
September 12, 2016 Case Laws Customs

The commisioner (appeals) cannot put pre-condition to decide the case in de novo as that would prejudice the mind of the original authority while deciding the issue - AT
September 12, 2016 Case Laws VAT and Sales Tax

Issuance of eligibility certificate - The rejection of the case of the petitioner for issuance of eligibility certificate merely on the ground that the petitioner is......
September 12, 2016 Case Laws VAT and Sales Tax

Once it has been consistently held that residue or waste of something like sugarcane does not amount to manufacturing a distinct product or goods known to the commercial....
September 12, 2016 Case Laws Income Tax

Once the assessee is involved in the business of manufacture of goods or articles which is eligible for claiming deduction u/s 80IB of the Act, job work done in the......
September 12, 2016 Case Laws Income Tax

TDS u/s 194A - the insurance company was not justified in deducting tax at source while depositing the compensation in favour of the claimants. It therefore, cannot......
September 12, 2016 Case Laws Income Tax

The assessee was treated as deem owner for the limited purpose of claiming of depreciation. As such, assessee-company never became the owner of the land and building.......
September 12, 2016 Case Laws Income Tax

Disallowance of Expenses u/s.40(A)(3) - cash payments made to Electricity Company for the supply of Electricity. - the paramount consideration of section 40A(3) is to......
September 12, 2016 Case Laws Income Tax

Major port trusts in India had given confirmation to the assessee port trust that they are being assessed only as a ‘local authority’ and not in the status of a......
September 12, 2016 Case Laws Income Tax

Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character.....
September 12, 2016 Case Laws Income Tax

Except in the case of Honda Motors Japan, payments made to all other 17 non-resident associate companies do not attract the provisions of S.195 and consequently 40(a)(i)....
September 12, 2016 Case Laws Income Tax

Penalty U/s 271(1)(c) - legal fiction created U/s 40(a)(ia) cannot be extended for levy of penalty U/s 271(1)(c) of the Act as the deeming provision inserted for specific purposes - AT
September 12, 2016 Case Laws Income Tax

Cash expenditure - purchase of land shown as stock in trade - as no expenditure having been claimed by the assessee in the profit and loss account while computing its......
September 12, 2016 News GST

Cabinet approves creation of GST Council and its Secretariat - The Finance Minister decided to call the first meeting of the GST Council on 22nd and 23rd September 2016 in New Delhi.
September 11, 2016 Case Laws Service Tax

Deputing the staff to their own organization would not fall under the category of manpower recruitment and supply agency services - No service tax liability - AT
September 11, 2016 Case Laws Service Tax

There is no service tax liability on the appellant engaged in providing Mid Day Meals to various schools and are getting paid for the same from the Schools/Government - AT
September 11, 2016 Case Laws Service Tax

Rejection of refund claim - Rule 5 of CCR, 2004 - period of one year provided u/s 11B cannot start on any date before end of the quarter, it has to be reckoned from next....
September 11, 2016 Case Laws Service Tax

Whether the toll tax collected by the appellants at the toll plaza under an agreement with MCD would call for payment of Service Tax on the amount retained by them under....
September 11, 2016 Case Laws Service Tax

Airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the assessable value for the.....
September 11, 2016 Case Laws Central Excise

Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be......
September 11, 2016 Case Laws Central Excise

Manufacture - Isolated soya protein - the starting point of the making process is de-oiled cake, i.e. de-fatted. The net result is that the final product - isolate soya.....
September 11, 2016 Case Laws Central Excise

The directions to file appeal are required to be given by the Commissioner only to the very same adjudicating authority is the mandate of the Section 35E(2) of the Act - AT
September 11, 2016 Case Laws Central Excise

Cenvat credit - the substantial benefit of credit on 'Capital Goods' cannot be denied on some procedural ground - AT
September 11, 2016 Case Laws Central Excise

Area Based Exemption - benefit under Notification No. 50/03-CE - if the plants and machineries are in replacement of the old plant and machinery, but the object of......
September 11, 2016 Case Laws Central Excise

Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the......
September 11, 2016 Case Laws Central Excise

Whether the appellant is entitled to avail cenvat credit on capital goods which were sent to their sister unit who are job worker under Rule 4(5)(a) of Cenvat Credit......
September 11, 2016 Case Laws Central Excise

Cenvat Credit - Without the factory including the canteen, being clean and tidy, the efficiency would get drastically reduced. Further, it should be borne in mind that......
September 11, 2016 Case Laws Customs

Refund claim - Import of 8 consignments of ferrite magnets - importer did not claim the benefit of Notification No. 12/2012 in the Bill of Entry so filed - refund allowed - AT
September 11, 2016 Case Laws Customs

Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is.....

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